Paula Jones (b. 1966) was an Arkansas state employee who was allegedly propositioned by Bill Clinton at a Little Rock, Arkansas hotel during Clinton's governorship of the state. She subsequently sued Clinton, during his presidency, for sexual harassment, but the suit was dropped after Clinton paied her $850,000. Seven months earlier, Jones' case was dismissed by the district court, but Jones appealed.

In the course of a legal deposition in the Jones case, Clinton denied having had a relationship with Monica Lewinsky, thus opening himself to charges of perjury.

The Clinton administration used the IRS to harass Jones with an audit of her taxes.[1] Liberal harassment of conservatives using the IRS was common during the Clinton [2] and Obama[3] administrations.